Legal Opinion
L & B Corp. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided November 25, 1988No. 87-2387PublishedCited by 2 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
L & B Corporation, Larry A. Larsen, Betty Larsen, the estate of Howard Larsen, Maxine J. Larsen, Lance Sterling Larsen and Ashley Larsen, partners in the partnerships of Larsen Realty, Millard Warehouse — Des Moines (Millard-DM), and Millard Warehouse — Denison (Millard-D), appeal a decision of the tax court denying investment tax credits for refrigerated structures and associated paved truck turnaround areas and railroad tracks.
The individual partners claimed investment tax credits in 1979 and 1980 pursuant to U.S. Internal Revenue Code, 26 U.S.C. § 38, for the cost of…
2Cases cited17 opinions
- Catron v. CommissionerUnited States Tax Court · 1968
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
- Yellow Freight System, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Texas Instruments v. CommissionerUnited States Tax Court · 1992
- L & B Corporation, a Nebraska Corporation v. Commissioner of Internal Revenue, Larry A. Larsen and Betty J. Larsen v. Commissioner of Internal Revenue, Estate of Howard C. Larsen, Deceased, Maxine J. Larsen, and Maxine J. Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988